Nonprofit · EIN 57-0279510
SUMTER CEMETERY ASSOCIATION
Tax-exempt · SUMTER, SC 29151
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $200,433 | $172,924 | $27,509 | $1,210,184 | $46,011 | $1,164,173 |
| December 31, 2024 | 990 | $201,273 | $173,570 | $27,703 | $1,188,137 | $51,473 | $1,136,664 |
| December 31, 2023 | 990 | $291,050 | $214,663 | $76,387 | $1,154,544 | $45,583 | $1,108,961 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,020
- Program service revenue
- $147,408
- Investment income
- $51,973
- Net gain from sales of assets
- $3,698
- Other revenue
- $32
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $52,623
- Salaries, compensation and benefits (total)
- $56,789
- Professional fundraising fees
- $0
- Accounting fees
- $6,978
- Occupancy
- $9,679
- Depreciation
- $4,315
- Program services (functional)
- $153,251
- Management and general (functional)
- $19,673
Balance sheet and other
- Total assets, start of year
- $1,188,137
- Total assets, end of year
- $1,210,184
- Total liabilities, end of year
- $46,011
- Net assets, end of year
- $1,164,173
- Land, buildings and equipment
- $75,413
- Publicly traded securities
- $1,023,114
- Net assets without donor restrictions
- $141,059
- Net assets with donor restrictions
- $1,023,114
- Gross receipts
- $200,433
- Employees
- 3
- Year formed
- 1857
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLENE BAXLEY | BOARD MEMBER Trustee or director | – | $0 |
| ELIZABETH BRITTON | VICE PRESIDE Trustee or director | – | $0 |
| PAULA DURHAM | TREASURER Trustee or director | – | $0 |
| BRIAN EARGLE | BOARD MEMBER Trustee or director | – | $0 |
| DESIREE HAWKINS | SECRETARY Trustee or director | – | $0 |
| LOGAN INGRAM | BOARD MEMBER Trustee or director | – | $0 |
| LAWRENCE PRIEST | BOARD MEMEBE Trustee or director | – | $0 |
| BARBARA WILLIAMSON | BOARD MEMBER Trustee or director | – | $0 |
| SISSY EVANS | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH BRITTON | BOARD MEMBER Trustee or director | – | $0 |
| LOGAN INGRAM | BOARD MEMBER Trustee or director | – | $0 |
| JACKIE OLSEN | SECRETARY Trustee or director | – | $0 |
| JACK OSTEEN | BOARD MEMBER Trustee or director | – | $0 |
| ALAN THURMOND | BOARD MEMBER Trustee or director | – | $0 |
| GENE WESTON | VICE PRESIDE Trustee or director | – | $0 |
| SCOTT WILLIAMS | TREASURER Trustee or director | – | $0 |
| DIANA ROOF | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH BRITTON | BOARD MEMBER Trustee or director | – | $0 |
| LOGAN INGRAM | BOARD MEMBER Trustee or director | – | $0 |
| JACKIE OLSEN | SECRETARY Trustee or director | – | $0 |
| JACK OSTEEN | BOARD MEMBER Trustee or director | – | $0 |
| ROBERT PEMBERTON | PRESIDENT Trustee or director | – | $0 |
| ALAN THURMOND | BOARD MEMBER Trustee or director | – | $0 |
| GENE WESTON | VICE PRESIDE Trustee or director | – | $0 |
| SCOTT WILLIAMS | TREASURER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 241, SUMTER, SC 29151-0241
- Principal officer (990 for 2025)
- SISSY EVANS
- Signed the 990
- SISSY EVANS, PRESIDENT
- Phone
- (803) 775-8001
- Website
- SUMTERCEMETERY.ORG
- Return prepared by
- SHELLY A LUNDBERG CPA
Mission
TO PROVIDE AFFORDABLE BURIALS AND PERPETUAL CARE OF CEMETERY PROPERTIES
Program accomplishments
- TO PROVIDE AFFORDABLE BURIALS AND PERPETUAL CARE OF CEMETARYExpenses $148,936 · revenue $147,408
- TO PROVIDE AFFORDABLE BURIALS AND PERPETUAL CARE OF CEMETARYExpenses $4,315
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0279510
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1956
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,210,184
- Income (IRS master file)
- $200,433
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $200,433 | $172,924 | $1,210,184 | IRS |
| 990 | December 2024 | $201,273 | $173,570 | $1,188,137 | XML |
| 990 | December 2023 | $291,050 | $214,663 | $1,154,544 | XML |
| 990 | December 2022 | $201,388 | $204,497 | $1,095,574 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0279510).
Questions about SUMTER CEMETERY ASSOCIATION
- What is the EIN of SUMTER CEMETERY ASSOCIATION?
- The employer identification number (EIN) of SUMTER CEMETERY ASSOCIATION is 57-0279510.
- Is SUMTER CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1956.
- Are donations to SUMTER CEMETERY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does SUMTER CEMETERY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SUMTER CEMETERY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUMTER CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SUMTER CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names SISSY EVANS.
- Who are the officers and directors of SUMTER CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does SUMTER CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $200,433, expenses of $172,924 and total assets of $1,210,184 at year end.
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